1. Overview of the Australian Tax System -- 2. Residence and Source -- 3. Nature of Income; Income from Labour -- 4. Fringe Benefits Tax -- 5. Income from Business -- 6. Income from Property -- 7. Compensation Principle and Periodic Receipts -- 8. Capital Gains Tax and Alienation -- 9. Allowable Deductions - General Principles/Provisions -- 10. Allowable Deductions - Specific Provisions -- 11. Capital Allowances -- 12. Offsets -- 13. Tax Accounting -- 14. Trading Stock -- 15. Taxation of Partnerships -- 16. Taxation of Trusts -- 17. Taxation of Companies and Shareholders -- 18. International Taxation -- 19. Avoidance of Tax -- 20. Tax Administration -- 21. Goods and Services Tax -- 22. Superannuation and Employer Responsibilities
Summary
Provides a comprehensive examination of taxation law with a practical commercial perspective